CLA-2-62:RR:NC:TA:354 K86590
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue, 70th Floor
New York, New York 10118
RE: The tariff classification of gloves from China.
Dear Mr. Ashear:
In your letter dated May 28, 2004, you requested a tariff classification ruling. The submitted sample will be returned as per your request.
Style 44017 is a men’s lined and insulated gauntlet glove with a coated fabric covering the upper palmside. The balance of the outershell is constructed of a woven nylon fabric. The glove features a waterproof barrier, padded internal knuckle reinforcement, a partially elasticized wrist, an adjustable textile wrist strap on the backside, a drawstring tightener sewn in the gauntlet bottom hem, a hook and clasp, fourchettes, and sidewalls. The cumulation of features on the glove show a design for use in the sport of skiing. The essential character of this ski glove is imparted by the woven nylon outershell material, therefore, your assertion as a coated fabric ski glove is not applicable.
The applicable subheading for Style 44017 will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division